The Taliban regime in Afghanistan is making an unlikely attempt to send a team to next month's Sydney Olympics, but women will not be allowed to compete and male athletes will be forbidden to shave off their obligatory beards.

Although there are few sports facilities left in the country, which has been devastated by 20 years of war, Afghans take pride in their tough boxers and wrestlers, who have won Olympic medals and competed in other international events in the past.

The International Olympic Committee (IOC) suspended Afghanistan last year, ruling that the Taliban have no control of sport in the country.

Although the regime controls most of Afghanistan, it is not recognised by the UN.

"Our players have prepared for years for this, but now they are being denied participation in the Olympics," the sports minister, Shakoor Muttmain, said.

He said it would be the first time since 1936 that an Afghan team had failed to compete at a summer Olympics.

The Taliban, who swept to power shortly after the Atlanta games four years ago, have asked the IOC to let them send a team to Sydney.

"We know that it is at the behest of the United States that we are being kept out of the Olympics," Mr Shakoor said.

Washington has warned that it is considering toughening its sanctions against the Taliban for refusing to hand over Osama Bin Laden, the Saudi millionaire it accuses of bombing two of its embassies in east Africa two years ago. More than 200 people were killed.

The Taliban include sport in their tough interpretation of Islamic law: sportsmen are not allowed to wear short-sleeved shirts and shorts and may be beaten by the religious police if they trim their beards.

Two years ago three Afghan boxers were banned from a competition in Karachi, Pakistan, because they would not cut their beards to meet international boxing rules. They said they feared severe retribution if they returned home clean-shaven.

Spectators cannot clap or cheer at sports matches in Afghanistan and may only show their approval by shouting "Allahu Akbar" (God is great). Kabul's football stadium is regularly used for public executions.

The ousted Afghan government, which is still fighting a civil war against the Islamic regime, said the Taliban were trying to hijack the Olympic cause to court international diplomatic recognition.

Only Pakistan, Saudi Arabia and the United Arab Emirates recognise the Taliban.

"The Taliban are facing political isolation worldwide and have seen the Olympic games as yet another opportunity . . . to seek world recognition," said Mahmoud Saikal, the former government's consul general in Canberra, Australia.

His government, which still holds the UN seat for Afghanistan, hoped to enter a team of men and women in the games, he said.